OTHER FINANCIAL STATEMENT DATA

The following provides additional information concerning selected balance sheet accounts:



	December 31,
(in millions)	2016		2015
Receivables
Trade	$	550.8	$	572.7
Non-trade	79.7		108.2
	630.5		680.9
Less allowance for doubtful accounts	2.7		5.9
	$	627.8	$	675.0
Inventories
Raw materials	$	42.9	$	68.1
Work in process	332.9		435.9
Finished goods	936.7		991.0
Operating materials and supplies	78.6		68.5
	$	1,391.1	$	1,563.5
Other current assets
Final price deferred^(a)	$	31.6	$	175.6
Income and other taxes receivable	146.3		249.4
Prepaid expenses	99.9		123.1
Other	87.9		80.5
	$	365.7	$	628.6
Other assets
MRO inventory	$	115.6	$	118.1
Marketable securities held in trust - restricted^(b)	611.0		—
Restricted cash^(b)	31.3		851.4
Other	296.2		287.9
	$	1,054.1	$	1,257.4



	December 31,
(in millions)	2016		2015
Accrued liabilities
Accrued dividends	$	101.8	$	104.4
Payroll and employee benefits	142.9		162.9
Asset retirement obligations	102.0		91.9
Customer prepayments	145.6		121.2
Future capital commitment	—		120.0
Other	345.0		377.1
	$	837.3	$	977.5
Other noncurrent liabilities
Asset retirement obligations	$	747.9	$	749.7
Accrued pension and postretirement benefits	64.9		69.6
Unrecognized tax benefits	27.2		79.2
Other	112.9		132.1
	$	952.9	$	1,030.6

______________________________


(a)	Final price deferred is product that has shipped to customers, but the price has not yet been agreed upon. This has not been included in inventory as risk of loss has passed to our customers. Amounts in this account are based on inventoried cost.

(b)

Included in restricted cash, as of December 31, 2015, was approximately $200 million that was released to us following our replacement of the financial assurance provided by this cash with a surety bond in 2016, and approximately $630 million that was placed in trust in August 2016, following the effectiveness of the consent decrees discussed under "EPA RCRA Initiative" in Note 13 of our Notes to Consolidated Financial Statements. The funds have been invested in marketable securities as discussed in Note 11 of our Consolidated Financial Statements.

Interest expense, net was comprised of the following in 2016, 2015 and 2014:



	Years Ended December 31,
(in millions)	2016			2015			2014
Interest income	$	28.2		$	35.8		$	21.3
Less interest expense	140.6			133.6			128.9
Interest expense, net	$	(112.4	)	$	(97.8	)	$	(107.6	)